--- url: /usage-guides/tax-accounting/event-types.md description: >- A complete reference of all event types and subtypes in rotki, with examples, valid combinations, and the default tax treatment applied to each one. --- # Event Types and Subtypes Reference This page provides a complete reference for all event types and subtypes in rotki. Understanding these categories is essential for reviewing your transaction history and ensuring your PnL reports are accurate. ## How event types work Every transaction in rotki is categorized with two fields: * **Event Type**: The broad category of what happened (e.g., Trade, Deposit, Spend) * **Event Subtype**: The specific action within that category (e.g., Fee, Reward, Airdrop) Together, these determine how rotki treats the event in accounting — whether it's taxable, whether it counts as an acquisition or a spend, and how it affects your cost basis. Not every combination of type and subtype is valid. The table in [all valid type/subtype combinations](#all-valid-type-subtype-combinations) below lists every combination that rotki recognizes. ## Event Types ### Trade A trade is an exchange of one asset for another. In rotki, trades are represented as a pair of events with consecutive `sequence_index` values: * First event: `Trade` type with `Spend` subtype (what you gave up) * Second event: `Trade` type with `Receive` subtype (what you got) **Example**: Swapping 1 ETH for 2000 USDC on Uniswap. **Default tax treatment**: Taxable (Swap accounting treatment). The spend side triggers a cost basis calculation. The receive side is an acquisition at the current market value. **When to use**: Any swap, trade, or exchange of one asset for another — whether on a CEX, a DEX, or OTC. | Subtype | UI Category | Direction | Example | | --------- | ------------- | --------- | -------------------------- | | `Spend` | swap | Out | Sending 1 ETH in a swap | | `Receive` | swap | In | Getting 2000 USDC in swap | | `None` | informational | Neutral | Informational trade event | | `Fee` | fee | Out | Trading fee on an exchange | ### Multi-Trade Similar to Trade but used when a single transaction involves multiple assets being swapped (e.g., aggregator routes through multiple pools). | Subtype | UI Category | Direction | Example | | --------- | ----------- | --------- | --------------------------------- | | `Spend` | swap | Out | Outgoing side of a multi-hop swap | | `Receive` | swap | In | Incoming side of a multi-hop swap | | `Fee` | fee | Out | Fee on a multi-asset swap | ### Deposit Moving assets into an exchange, wallet, or protocol. | Subtype | UI Category | Direction | Example | | --------------------- | ---------------- | --------- | -------------------------------------- | | `Deposit Asset` | account deposit | Neutral | Depositing ETH to Kraken | | `Deposit For Wrapped` | deposit | Out | Depositing DAI to receive cDAI | | `Deposit To Protocol` | protocol deposit | Neutral | Depositing into Aave lending pool | | `Bridge` | bridge out | Out | Sending ETH to the Arbitrum bridge | | `Place Order` | deposit | Out | Placing a limit order (e.g., CoW Swap) | | `Fee` | fee | Out | Fee on a deposit | ### Withdrawal Moving assets out of an exchange, wallet, or protocol. | Subtype | UI Category | Direction | Example | | ------------------------ | ------------------- | --------- | -------------------------------------- | | `Remove Asset` | account withdraw | Neutral | Withdrawing BTC from Binance | | `Redeem Wrapped` | withdraw | In | Redeeming cDAI back to DAI | | `Withdraw From Protocol` | protocol withdrawal | Neutral | Withdrawing from Aave lending pool | | `Bridge` | bridge in | In | Receiving ETH from the Optimism bridge | | `Cancel Order` | cancel order | In | Cancelling a CoW Swap order | | `Refund` | refund | In | Getting refunded from a failed order | | `Generate Debt` | borrow | In | Borrowing from a lending protocol | | `Fee` | fee | Out | Fee on a withdrawal | ### Spend A plain expenditure — you spent crypto and received nothing (or something non-crypto) in return. | Subtype | UI Category | Direction | Example | Notes | | ---------------- | ----------- | --------- | --------------------------------------------------- | ---------------------------------- | | `None` | send | Out | Paying for a service with BTC | Taxable (loss) | | `Fee` | fee | Out | Paying gas fees on Ethereum | Depends on "EVM Gas Costs" setting | | `Return Wrapped` | return | Out | Returning aDAI to Aave to get DAI back | Not taxable (protocol interaction) | | `Payback Debt` | repay | Out | Repaying a loan on Aave | | | `Donate` | donate | Out | Donating crypto to a cause | | | `Payment` | pay | Out | Making a payment | | | `Clawback` | clawback | Out | Assets clawed back by protocol | | | `Burn` | burn | Out | Burning tokens | | | `Refund` | refund | In | Refunding a received payment | | | `Bridge` | bridge send | Out | Bridge-out resolved as sent to an untracked address | Accounted like a plain send | ### Receive You received assets — this is an acquisition event. | Subtype | UI Category | Direction | Example | Notes | | ----------------- | ------------------ | --------- | -------------------------------------------------------- | ------------------------------ | | `None` | receive | In | Receiving a payment in crypto | Taxable (income) | | `Reward` | claim reward | In | Receiving CRV rewards from Curve | Taxable (income) | | `Airdrop` | airdrop | In | Receiving a governance token airdrop | Taxable (income) | | `Receive Wrapped` | receive | In | Getting aDAI after depositing DAI to Aave | Not taxable (receipt token) | | `Return Wrapped` | receive | In | Getting back wrapped tokens | | | `Generate Debt` | borrow | In | Borrowing assets from a lending protocol | | | `Donate` | receive donation | In | Receiving a donation | | | `Liquidate` | liquidation reward | In | Receiving assets from liquidating a position | | | `Payment` | receive payment | In | Receiving a payment | | | `Grant` | receive grant | In | Receiving a grant (e.g., Gitcoin) | | | `Interest` | receive interest | In | Receiving interest from a lending protocol | | | `Cashback` | cashback | In | Receiving cashback rewards | | | `Refund` | refund | In | Getting a refund | | | `Spam` | spam | In | Spam/phishing tokens sent to your address | Ignored in accounting | | `Bridge` | bridge receive | In | Bridge-in resolved as received from an untracked address | Accounted like a plain receive | ### Transfer Moving assets between your own accounts. Not taxable. | Subtype | UI Category | Direction | Example | | -------- | ----------- | --------- | ------------------------------------- | | `None` | transfer | Neutral | Moving ETH from one wallet to another | | `Donate` | donate | Out | Donating via a transfer | | `Fee` | fee | Out | Fee on a transfer | **When to use**: If rotki categorized a self-transfer as a spend or trade, change it to `Transfer` with subtype `None` to avoid it being counted as taxable. ### Staking Events related to staking assets. | Subtype | UI Category | Direction | Example | Notes | | --------------------- | -------------- | --------- | ---------------------------------------- | -------------------------------------------- | | `Deposit Asset` | stake | Out | Staking ETH in the Eth2 deposit contract | | | `Deposit For Wrapped` | stake | Out | Staking and receiving a receipt token | | | `Remove Asset` | unstake | In | Unstaking and getting assets back | | | `Redeem Wrapped` | unstake | In | Redeeming staked receipt tokens | | | `Reward` | staking reward | In | ETH2 consensus layer rewards | Depends on "Omit ETH Staking Events" setting | | `Block Production` | new block | In | ETH block production reward | | | `MEV Reward` | mev | In | MEV reward from block building | | | `Fee` | fee | Out | Fee related to staking | | ### Migration (Migrate) Moving assets from one version of a protocol to another, where you don't gain or lose value. | Subtype | UI Category | Direction | Example | | --------- | ----------- | --------- | ------------------------------------ | | `Spend` | migrate | Out | Sending SAI in a SAI→DAI migration | | `Receive` | migrate | In | Receiving DAI in a SAI→DAI migration | **When to use**: Protocol upgrades or token migrations where the economic value doesn't change. Both events should have type `Migrate`, with the outgoing side as `Spend` and the incoming side as `Receive`. ### Loss Events where you lost assets involuntarily. | Subtype | UI Category | Direction | Example | | -------------------------- | ------------------------ | --------- | ----------------------------------- | | `None` | loss | Out | General loss of assets | | `Liquidate` | liquidation loss | Out | Getting liquidated on a loan | | `Hack` | hack | Out | Losing assets in a protocol exploit | | `Liquidity Provision Loss` | liquidity provision loss | Out | Impermanent loss realized on exit | ### Informational Events that contain useful information but have no financial impact. | Subtype | UI Category | Direction | Example | | ------------------ | ------------- | --------- | ------------------------------------- | | `None` | informational | Neutral | General informational event | | `Governance` | governance | Neutral | Casting a governance vote | | `Deposit Asset` | informational | Neutral | Informational deposit event | | `Remove Asset` | withdraw | In | Informational withdrawal event | | `Place Order` | place order | Neutral | Order placement notification | | `Create` | new project | Neutral | Creating a Maker vault or Gnosis Safe | | `Update` | update | Neutral | Updating a protocol position | | `Apply` | apply | Neutral | Applying for something on-chain | | `Approve` | approval | Neutral | Token approval (spending allowance) | | `Attest` | attest | Neutral | On-chain attestation (e.g., EAS) | | `MEV Reward` | mev | In | MEV reward info | | `Block Production` | new block | In | Block production info | | `Consolidate` | combine | Neutral | Consolidating positions | | `Delegate` | delegate | Neutral | Delegating voting power | | `Message` | message | Neutral | On-chain message | ### Renew Renewal of a subscription or recurring service payment. | Subtype | UI Category | Direction | Example | | ------- | ----------- | --------- | -------------------------------- | | `None` | renew | Out | Paying for an ENS domain renewal | ### Deploy Deploying a smart contract. | Subtype | UI Category | Direction | Example | | ------- | ----------------- | --------- | --------------------------- | | `None` | deploy | Neutral | Deploying a smart contract | | `Spend` | deploy with spend | Out | Deploying with an ETH spend | | `NFT` | mint nft | In | Deploying/minting an NFT | ### Mint Minting tokens or NFTs. | Subtype | UI Category | Direction | Example | | ------- | ----------- | --------- | -------------- | | `NFT` | mint nft | In | Minting an NFT | | `Fee` | fee | Out | Minting fee | ### Burn Burning tokens or NFTs. | Subtype | UI Category | Direction | Example | | ------- | ----------- | --------- | -------------- | | `NFT` | burn | Out | Burning an NFT | ### Fail A failed transaction (you still pay gas). | Subtype | UI Category | Direction | Example | | ------- | ----------- | --------- | --------------------------------- | | `Fee` | failed | Out | Gas fee from a failed transaction | ### Adjustment Forced adjustments by a system like a centralized exchange (e.g., exchange delisting a token and converting it). | Subtype | UI Category | Direction | Example | | --------- | ----------- | --------- | ------------------------------------ | | `Spend` | send | Out | Asset removed by exchange adjustment | | `Receive` | receive | In | Asset received from adjustment | ### Margin Margin trading events. | Subtype | UI Category | Direction | Example | | -------- | ----------- | --------- | ------------------------ | | `Profit` | profit | In | Profit from margin trade | | `Loss` | loss | Out | Loss from margin trade | | `Fee` | fee | Out | Margin trading fee | ### Transaction to Self A transaction where you sent assets to yourself (same address). | Subtype | UI Category | Direction | Example | | ------- | ---------------- | --------- | ------------------------------- | | `None` | self transaction | Neutral | Sending ETH to your own address | ### Exchange Adjustment Adjustments made by exchanges to your balance. | Subtype | UI Category | Direction | Example | | --------- | ----------- | --------- | ----------------------------- | | `Spend` | send | Out | Exchange debits your balance | | `Receive` | receive | In | Exchange credits your balance | ### Exchange Transfer Transfers associated with exchange deposits/withdrawals that have both an on-chain and exchange side. | Subtype | UI Category | Direction | Example | | --------- | ---------------- | --------- | --------------------------------------- | | `Spend` | account withdraw | Neutral | On-chain side of an exchange withdrawal | | `Receive` | account deposit | Neutral | On-chain side of an exchange deposit | | `Fee` | fee | Out | Fee on the transfer | ## All valid type/subtype combinations The following table lists every valid combination of event type and subtype recognized by rotki. Combinations not listed here are not valid. | Event Type | Valid Subtypes | | ------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------- | | Trade | Spend, Receive, None, Fee | | Staking | Deposit Asset, Deposit For Wrapped, Reward, Remove Asset, Redeem Wrapped, Block Production, MEV Reward, Fee | | Deposit | Deposit Asset, Deposit For Wrapped, Deposit To Protocol, Bridge, Place Order, Fee | | Withdrawal | Remove Asset, Redeem Wrapped, Withdraw From Protocol, Bridge, Cancel Order, Refund, Generate Debt, Fee | | Transfer | Donate, None, Fee | | Spend | Return Wrapped, Payback Debt, Fee, Donate, Payment, None, Clawback, Burn, Refund, Bridge | | Receive | Reward, Receive Wrapped, Generate Debt, Return Wrapped, Airdrop, Donate, None, Liquidate, Payment, Grant, Interest, Cashback, Refund, Spam, Bridge | | Adjustment | Spend, Receive | | Informational | None, Governance, Deposit Asset, Remove Asset, Place Order, Create, Update, Apply, Approve, Attest, MEV Reward, Block Production, Consolidate, Delegate, Message | | Migrate | Spend, Receive | | Renew | None | | Deploy | None, Spend, NFT | | Fail | Fee | | Loss | Liquidate, Hack, Liquidity Provision Loss, None | | Mint | NFT, Fee | | Burn | NFT | | Multi Trade | Spend, Receive, Fee | | Margin | Profit, Loss, Fee | | Transaction To Self | None | | Exchange Adjustment | Spend, Receive | | Exchange Transfer | Spend, Receive, Fee | ## Quick reference: common customizations | Situation | Event Type | Event Subtype | | ------------------------------------------------ | --------------- | -------------------------- | | Swap / trade on DEX or CEX | `Trade` | `Spend` + `Receive` (pair) | | Moving assets to an exchange | `Deposit` | `Deposit Asset` | | Moving assets from an exchange | `Withdrawal` | `Remove Asset` | | Depositing into DeFi (get receipt token) | `Deposit` | `Deposit For Wrapped` | | Depositing into DeFi (no receipt token) | `Deposit` | `Deposit To Protocol` | | Withdrawing from DeFi (return receipt) | `Withdrawal` | `Redeem Wrapped` | | Withdrawing from DeFi (no receipt) | `Withdrawal` | `Withdraw From Protocol` | | Receiving wrapped/receipt tokens | `Receive` | `Receive Wrapped` | | Returning wrapped/receipt tokens | `Spend` | `Return Wrapped` | | Sending assets across a bridge | `Deposit` | `Bridge` | | Receiving assets from a bridge | `Withdrawal` | `Bridge` | | Bridge-out resolved as external (no counterpart) | `Spend` | `Bridge` | | Bridge-in resolved as external (no counterpart) | `Receive` | `Bridge` | | Transfer between own wallets | `Transfer` | `None` | | Paying gas fees | `Spend` | `Fee` | | Receiving staking rewards | `Staking` | `Reward` | | Claiming DeFi rewards | `Receive` | `Reward` | | Receiving an airdrop | `Receive` | `Airdrop` | | Paying for a service | `Spend` | `None` | | Getting paid in crypto | `Receive` | `None` | | Borrowing from a protocol | `Withdrawal` | `Generate Debt` | | Repaying a loan | `Spend` | `Payback Debt` | | Token migration (old→new) | `Migrate` | `Spend` + `Receive` (pair) | | ENS renewal, subscription | `Renew` | `None` | | Token approval, governance vote | `Informational` | `Approve` / `Governance` | | Lost in hack / exploit | `Loss` | `Hack` | | Liquidation (your position) | `Loss` | `Liquidate` | | Failed transaction (gas only) | `Fail` | `Fee` | ## Entry types In addition to event type/subtype, rotki distinguishes between different **entry types** based on the source of the event: | Entry Type | Description | | ------------------------ | --------------------------------------------------------------------------------------------- | | **History Event** | Generic events from any source (exchanges, manual input, CSV import) | | **EVM Event** | Decoded on-chain events from EVM chains (Ethereum, Optimism, Polygon, Arbitrum, Base, Gnosis) | | **EVM Swap Event** | A specialized EVM event for swaps, supporting multiple spend/receive assets | | **ETH Withdrawal Event** | ETH consensus layer withdrawal | | **ETH Block Event** | ETH block production reward | | **ETH Deposit Event** | ETH2 staking deposit | | **Asset Movement Event** | Exchange deposit or withdrawal | | **Swap Event** | A trade/swap from non-EVM sources | The entry type determines which fields are available when editing an event. For example, EVM events have a `Counterparty` field (the protocol or address you interacted with), while generic history events do not. ## Editing events If an event is miscategorized, you can edit it directly from the History Events page. See the [common customization guide](/usage-guides/history/events#common-customization) for step-by-step instructions and examples. Changes you make to event types/subtypes directly affect how they are processed in the PnL report.